Monday, August 10, 2026 12:33:13 AM - Markets open
VN-INDEX 1,768.06 +3.28/+0.19%
HNX-INDEX 293.44 +0.80/+0.27%
UPCOM-INDEX 126.88 +0.06/+0.05%
Phuong Anh International Joint Stock Company (PAS : UPCOM)
Basic Materials : Nonferrous Metals
2.30 0.00/0.00%
3:00:07 PM
Unit: VND Quarterly | Annual
    Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026
ASSETS
 		       
A. CURRENT ASSETS AND SHORT-TERM INVESTMENTS
719,569636,804522,099735,438594,151
I. Cash and cash equivalents
22,62314,0035,36816,37129,739
1. Cash
22,62314,0035,36816,37117,210
2. Cash equivalents
    12,529
II. Short-term financial investments
   12,50083,026
1. Trading securities
        
2. Provision for diminution in value of trading securities
        
3. Investments holding until maturity
   12,50083,026
III. Short-term receivables
375,871281,809187,576366,497139,693
1. Short-term receivables of customers
256,414231,941124,094168,232136,188
2. Prepayments to suppliers
22,85746,3629,33732,7423,353
3. Short-term intercompany receivables
        
4. Receivables according to the progress of construction contracts
        
5. Receivables on short-term loans
100,00038,00081,800  
6. Other short-term receivables
32,1771,0857,923201,101152
7. Provision for doubtful short-term receivables
-35,578-35,578-35,578-35,578 
IV. Inventories
319,004338,275327,064336,968336,489
1. Inventories
320,199338,275328,748336,968337,945
2. Provision for decline in value of inventories
-1,195 -1,684 -1,456
V. Other current assets
2,0722,7162,0923,1025,204
1. Short-term prepaid expenses
1,0447314501,4163,913
2. Deductible VAT
9711,9281,5851,6301,230
3. Taxes and the State Receivables
5757575761
4. Repurchasing and reselling transactions in government bonds
        
5. Other current assets
        
B. FIXED ASSETS AND LONG-TERM INVESTMENTS
343,644371,735584,901464,948575,203
I. Long-term receivables
        
1. Long-term customer's receivables
        
2. Business capital in the subsidiary units
        
3. Internal long-term receivables
        
4. Receivables on long-term loans
        
5. Other long-term receivables
        
6. Provision for doubtful long-term receivables
        
II. Fixed assets
169,040168,911175,847174,672173,388
1. Tangible fixed assets
74,04073,91180,84779,67278,388
- Cost
154,064155,124163,337163,527163,611
- Accumulated depreciation
-80,024-81,213-82,490-83,856-85,222
2. Fixed assets of financial leasing
        
- Cost
        
- Accumulated depreciation
        
3. Intangible fixed assets
95,00095,00095,00095,00095,000
- Cost
95,00095,00095,00095,00095,000
- Accumulated depreciation
        
III. Real Estate Investments
131,894131,894305,475188,593305,394
- Cost
131,894131,894305,509188,653305,509
- Accumulated depreciation
  -34-60-115
IV. Long-term assets in progress
17,94318,53513,79114,39614,741
1. Costs of long-term production, business in progress
        
2. Costs of construction in progress
17,94318,53513,79114,39614,741
IV. Long-term financial investments
10026,285   
1. Investment in subsidiaries
        
2. Investments in associated companies, joint ventures
 26,900   
3. Other investments in equity instruments
100100100100100
4. Provision for diminution in value of financial long-term investments
 -715-100-100-100
5. Investments holding until maturity
        
V. Total other long-term assets
24,66726,10989,78887,28681,679
1. Long-term prepaid expenses
5,0297,0026,8796,5443,102
2. Deferred income tax assets
        
3. Other long-term assets
        
VI. Goodwills
19,63819,10782,90980,74378,577
TOTAL ASSETS
1,063,2141,008,5391,107,0001,200,3851,169,354
CAPITAL RESOURCES
 		       
A. LIABILITIES
628,724579,156660,334753,385723,665
I. Current liabilities
628,149578,226578,785637,187607,133
1. Borrowings and short-term financial leased liabilities
466,853397,030457,329457,160425,268
2. Long-term borrowings are due to pay
        
3. Short-term payables to sellers
146,402167,010105,477156,374163,001
4. Advances from customers
3,0162,9542,2107,1113,243
5. Taxes and other payables to the State Budget
8,5327,6999,82410,53010,312
6. Payables to employees
7431,0061,0951,1541,050
7. Short-term accrued expenses
1,034451,2861,4221,873
8. Short-term intercompany payables
        
9. Payables to the scheduled progress of construction contracts
        
10. Short-term unrealized Revenue
 1,0231851,995739
11. Other short-term payables
1,1821,0759941,0551,092
12. Provision for short term payables
        
13. Bonus and welfare fund
385385385385555
14. Price stabilization fund
        
15. Repurchasing and reselling transactions in government bonds
        
II. Long-term liabilities
57693081,548116,198116,532
1. Long-term payables to sellers
        
2. Long-term accrued expenses
        
3. Intercompany payables on business capital
        
4. Long-term intra-company payables
        
5. Other long-term payables
        
6. Borrowings and long-term financial leased liabilities
  79,550114,200114,250
7. Convertible bonds
        
8. Deferred income tax payables
5769301,9981,9982,282
9. Provision for job loss allowance
        
10. Provision for long-term payables
        
11. Long-term unrealized revenue
        
12. Development fund of science and technology
        
B. OWNER'S EQUITY
434,489429,383446,667447,000445,689
I. ShareHolder's equity
434,489429,383446,667447,000445,689
1. Owner's investment capital
280,500280,500280,500280,500280,500
2. Share capital surplus
        
3. Bond conversion option
        
4. Other owner's capital
        
5. Treasury shares
        
6. Differences upon asset revaluation
        
7. Differences upon foreign exchange rate
        
8. Investment and development funds
8478478478471,186
9. Financial reserve funds
        
10. Other funds belonging to owner's equity
        
11. After tax undistributed profit
59,64359,50872,78673,28371,964
- After tax undistributed profit accumulated to the end of prior period
56,71858,85056,21272,78672,278
- Profit after tax undistributed this period
2,92465816,573497-313
12. Investment capital resource for basic construction
        
13. Assistance fund for arrangement of enterprises
  92,534  
14. interest of shareholders who not control
93,50088,528 92,37092,039
II. Funding resources and other funds
        
1. Funding resources
        
2. Funding resources that form fixed assets
        
3. Retrenchment provision fund
        
TOTAL CAPITAL RESOURCES
1,063,2141,008,5391,107,0001,200,3851,169,354
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